<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>5% / 0%</td><td>5% general rate. 0% if beneficial owner is a company (other than a partnership) holding directly at least 25% of the capital of the paying company. 5% branch profit tax on remittances allowed per Protocol.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0%</td><td>5% general rate. 0% if paid by/to the Government, political subdivision, local authority, central bank, or a wholly owned financial institution.</td></tr></table>